FROM  WHITFIELD  COBB,  D.  D.  S.  ;  j 

WINSTON-SALEM,  N.  C.  *  J 

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Digitized  by  the  Internet  Archive 
in  2019  with  funding  from 
University  of  North  Carolina  at  Chapel  Hill 


https://archive.org/details/littleessayonbetOOcobb 


A  Little  Essay 

On 

Better  Bookkeeping  For  the  Professional  Man 

By 

WHITFIELD  COBB,  D.  D.  S. 


Copyright  1923 

By  WHITFIELD  COBB 


HE  purpose  of  this  paper  is  to  show  how  a  professional  man,  whose  income  is  derived 
from  fees  offset  by  necessary  practice  operating  expenses,  may  easily  obtain  such  in¬ 
formation  as  is  necessary  in  making  income  tax  returns ,  may  know  his  Cost  and 
Prof  it,  and  may  also  have  a  clear  knowledge  of  all  his  financial  transactions. 


The  writer,  who  was  an  experienced  bookkeeper  before  taking  up  a  profession,  in  order 
to  have  such  information  has  designed  COBB'S  CASH-JOURNAL,  which  has  been  in  use 
for  several  years,  and  which  has  now  been  perfected  to  give,  with  very  little  work,  much  val¬ 
uable  information  about  the  condition  of  one’s  finances. 


The  Cash- Journal  itself  has  instructions  printed  on  the  inside  cover  page;  but,  in  order  to 
make  the  explanations  even  more  clear,  I  have  had  photo-etchings  made  of  sheets  showing  ac¬ 
tual  entries  of  various  kinds  which  might  come  up  in  practice.  These  cuts  which  follow  are 
half  the  dimensions  of  the  originals  and  illustrate  perfectly  the  book  and  its  use. 


The  double  entry  idea  is  carried  out,  and  it  must  be  understood  that  (with  the  exception 
of  Dailv  Practice,  column  for  which  is  to  the  extreme  left  of  page),  all  items  must  show  in 
two  or  more  columns  and  the  totals  of  the  entries  in  the  “Dr.”  columns  must  equal  the  total 
of  entries  in  the  “Cr.”  columns. 


To  grasp  the  simplicity  and  value  of  the  System,  trace  in  both  Dr.  and  Cr.  columns  on 
sheets  marked  "Specimen  Entries ”  the  following  items: 


Mch.  29 — Totals  brought  forward  from  foot  of  p- cording  page. 


Mch.  30— Gross  practice  (for  the  day)  -----  $47.00 

Cash  Practice  -  --  --  --  --  -  16.50 

Deposit  -  --  --  --  --  63.00 

Mch.  31— Mrs.  O.  E.  Davis  paid  bill  -----  27.00 

Gross  Practice  -  --  --  --  -  26.00 

Cash  Practice  -  --  --  --  -  19.50 

Paid  Banner  Realty  Co.  office  rent  for  March, 
check  No.  565  -  --  --  --  -  35.00 

Twin  City  Dental  Depot,  for  supplies,  $20; 
repairs,  $2.50;  new  equipment,  $5.00;  check 
No.  566  -  -  -  -  -  -  -  -  -  -  27.50 

Miss  Mary  Knox,  balance  salary  office  girl  -  27.75 


Mr.  J.  C.  Reynolds  paid  $10  and  was  allowed 
frill  credit  for  his  account,  $12-50,  the  bal¬ 
ance,  $2.50,  being  charged  to  discounts  (col¬ 
umn  10). 

Cash  was  paid  as  follows:  1  doz,  towels,  $3; 

laundry,  .90;  postage,  $1  -  -  -  -  4.90 

Cash  drawn  out  for  personal  use  -  -  -  26.00 

(Charged  to  Whitfield  Cobb) 

The  Motor  Co.  auto  expense  -  -  -  -  48  62 


These  completing  the  entries  of  the  month,  the  columns 
are  then  totaled,  and  these  totals  are  used  on  Summary  and 
Cost  Ledger  Sheets  as  explained  later.  The  total  of  Column 
3  is  subtracted  from  total  of  Column  2 ;  the  remainder,  repre¬ 
senting  balance  of  cash  on  hand,  is  written  down  under  date  of 
April  1.  Total  of  Column  6  is  subtracted  from  total  of  Column 
4,  being  balance  in  bank  at  end  of  month  and  is  entered  on  same 
line  with  cash  on  hand  under  date  of  April  1.  In  order  to  carry 
out  the  double  entry  idea  and  make  the  balance  automatic,  these 


two  balances  are  also  shown  in  Cr.  Column  No.  29. 

Inserts  A,  B  and  C  are  explained  later. 

Apr.  1— -Balance  cash  on  hand  ------  $  53.]  6 

Balance  in  Bank  -------  l]Q.59 

Sou.  Bell  Telephone  A-  Teleg.  Co.,  office,  $5; 
home,  $2.50;  total  -------  7.50 

Eureka  Coal  Co.,  coal  for  home  -  27.50 

Gross  Practice  (no  cash  practice  or  deposit 

that  day)  -  --  --  --  --  33. 00 


Bought  from  The  Office  Equipment  Co., 
equipment  worth  $700,  on  which  was  paid 
$100,  giving  notes  for  the  balance  of  $600  to 
to  be  paid  monthly. 

Standard  Accident  Insurance  Co.,  claim  paid 
me  ----------  52.75 


J.  M.  Jones  paid  me  for  rent  on  dwelling  $65.00 

G.  P.  Putnam  Sons  Co.,  books  for  office  -  16.75 

Apr.  2 — Gross  Practice  -------  53.25 

Cash  Practice,  $38,  less  a  discount  of  $6  to 
minister,  leaving  $32  cash  received. 

Deposit . 45.00 

Apr.  3 — Gross  Practice  -  --  --  --  -  39.50 

Cash  Practice  -  --  --  --  -  28.50 

Deposit  -  --  --  --  --  35.00 

Goldsmith  Bros,  paid  me  for  amalgam  scrap.  10.00 


This  amalgam  having  been  charged  originally 
to  Materials  (Column  7),  the  credit  should  be 
deducted  from  Column  7  and  entry  is  made  in 
red  ink  or  in  parenthesis  to  show  item  is  to  be 
subtracted. 


Apr.  4— Gross  Practice  -  --  --  --  -  25.00 

Cash  Practice  -  --  --  --  -  19.00 

Deposit  -  -  104.16 

Paid  in  cash  Church,  $4 ;  Smith  Labora¬ 
tory,  $10;  total  -  -  -  -  -  -  14.00 

Standard  Building  &  Loan  Association  -  60.00 

Of  this,  $40  was  reducing  loan  and  $20  interest. 

Paid  J.  C.  Williams  for  repairs  to  Jones 
Street  house  which  I  rent  to  J.  M.  Jones  -  20.00 

N.  Y.  Life  Ins.  Co.,  premium  _  -  -  -  50.00 


Apr.  5 — I  have  a  bill  against  R.  N.  Pickett  for  $35  pro¬ 
fessional  services;  he  has  one  against  me  for 


$33.75  groceries;  he  pays  me  $1.25,  settling 
both  accounts. 

E.  C.  Caldwell  has  bill  against  me  for  plumb¬ 
ing,  $80,  (office,  $70,  home,  $10),  I  have  bill 
against  him  for  $20;  I  write  him  check  for  $60, 
settling  both  accounts. 

I  borrow  from  Standard  Building  &  Loan  Asso¬ 
ciation  $3,000.  They  write  me  two  cheeks,  one 
for  $172,  (which  covers  five  months  back  pay¬ 
ments  to  date  of  loan,  $150,  interest  $3.75,  ex¬ 
pense  of  making  loan,  $18.25).  This  check  I 
endorse  and  hand  back  to  them.  They  then 
give  me  check  for  $2,828,  net  proceeds  of  loan, 
which  I  endorse  to  City  Realty  Co.,  this  pay¬ 
ing  interest  of  $62.07,  and  payment  of  $2,765.93 
oh  amount  I  owe  them. 

All  of  these  entries,  or  similar  entries,  have  occurred  in  my 
practice,  and  are  given  here  to  show  that  COBB’S  CASH- 
JOURNAL  may  be  used  to  record  any  and  all  financial  trans¬ 
actions  of  the  professional  man. 

Each  page  is  totaled  as  indicated  and  footings  carried  for¬ 
ward  until  the  end  of  the  month. 

Inserts  A,  B  and  C  are  merely  shown  as  memoranda,  as  A 
and  C  show  on  Summary  form.  B  may  be  shown  at  the  end  of  the 
month  or  on  check  stubs  if  used. 


SVY IN5  TOH-3ALt 

•pa  C  iiraum-/  C»,tft;‘u5b7 


COBB'S  CASH  JOURNAL 

WHITFIELD  COBB,  PUBLISHER 

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CoUvint  vidcd.  F*V*€rr  Imes  not  s  V\  owti  on  thi»  pi  at  e  _ _ 


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COBB'S  CASH  JOURNAL 

WHITFIELD  COBB.  PUBLISHER 
Winston-Salem,  n.  C. 


DAILY 

PRACTICE 

OATE 

192 

NAME  OF  PATIENT  OR  CLIENT  ?  ■= 

EXPLANATION  OP  OTHER  ENTRIES 

CR 

CREDIT  TO 
FAT  If  NT 

OR  CLIENT 

OR 

ALL  CASH 
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COBB'S  CASH  JOURNAL 

WHITFIELD  COBB,  PUBLISHER 

Winston-Salem.  N.  C.  _ . _ — - - - -  - 

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In  order  to  know  whether  one  is  gaining  or 
losing  financially,  it  is  well  to  make  a  statement 
of  “Condition  of  Finances  First  of  the  Year,’ 
and  compare  these  statments  each  year.  This 
may  be  entered  in  the  back  of  the  Cash-Journal 
in  a  manner  similar  to  the  form  shown.  The 
form  may  be  expanded  or  contracted  to  cover 
assets  and  liabilities  of  any  volume.  In  these 
illustrations,  small  numbers  are  used  purposely 
in  most  cases  in  order  that  the  additions  may 
be  easily  checked. 

These  figures  are  also  of  value  if  the  pro¬ 
fessional  man  wishes  to  make  a  summary  and 
trial  balance  each  month.  See  cuts  marked 
“Summary  and  Cost  Ledger  Sheet  ‘A’  ”  and 
“Summary  and  Cost  Ledger  Sheet  ‘B’.  ”  The 
“Figures  on  Opening  Book  ’  (Column  1)  are 
taken  from  statement  of  Conditions  of  Finances 
First  of  Year.” 

The  columns  marked  “Monthly  Figures 
show  the  cost  and  other  items  for  the  month, 
while  columns  marked  “Totals  and  Balances 
(also  “Totals  and  Trial  Balance”)  show  the  to¬ 
tals  and  balances  from  the  first  of  the  year  to 
the  end  of  that  particular  month.  (The  figures 
in  the  second  column  each  month  may  be  written 
in  red  ink  for  contrast.)  Cross  additions  are 
made  on  Sheet  A  on  all  lines  except  lines 
1-3-5-29-32. 

The  vertical  additions  of  lines  6  to  21  show 
cost  of  practice. 

On  Sheet  B,  cross  additions  are  made  on 
lines  a-b-c-f-g-h-i-p-y. 

Other  entries  are  as  indicated. 

Where  an  item  is  put  in  parenthesis,  this 


indicates  that  it  is  to  be  subtracted,  not  added.  Red  ink  may  be  used  instead  to  indicate  this. 

Depreciation,  bad  debts  and  materials  on  hand  are  taken  care  of  in  closing  entries  at  end  of  year,  as  indicated. 

In  case  the  professional  man  tithes  and  wishes  to  keep  track  of  his  dues,  this  may  be  done  as  shown  in  brackets  at  bottom 
Sheet  B. 

Of  course  a  full  double  page  should  be  allowed  for  each  Summary  Sheet  and  the  column  heads  need  then  be  written  in  o  i 
the  lines  to  the  left  only  once  to  show  a  full  year’s  business. 

The  “Total  Debits”  must  balance  the  “Total  Credits”  each  month,  or  an  error  has  been  made. 

Likewise  “Balance  Due  Me  From  Practice  End  of  Month”(Sheet  A,  line  5),  must  agree  with  total  of  ledger  balances.  TL'  > 
is  an  automatic  check  on  errors  in  bookkeeping,  and  such  errors,  if  made,  should  be  found  and  corrected. 

COBB’S  CASH-JOURNAL  may  be  used  with  any  form  of  Ledger  and  any  Appointment-Day  Book  which  shows  gross  pract 
and  cash  practice  for  the  day.  It  is  designed  for  the  use  of  physicians,  dentists,  occulists,  lawyers,  osteopaths,  opticians — all  p  o 
fessional  men  depending  upon  fees,  not,  salary,  for  their  income.  Will  be  shipped  by  prepaid  parcel  post  anywhere  in  the  Unit..! 
States  for  $6.00,  cash  with  order  or  C.  O.  D. 


Orders  May  Be  Sent  Direct  to 

DR.  WHITFIELD  COBB, 

WINSTON-SALEM,  N.  C. 


COBB'S  SYSTEM  OF  DENTAL  BOOKKEEPING 


COBB’S  SYSTEM  OF  DENTAL  BOOKKEEPING,  which  is  the  development  of  ten  years  of  dental  practice,  consists  o 
Cobb’s  Cash- Journal  (which  has  been  explained  in  the  preceding  pages),  Cobb’s  Ledger  for  Dentists  and  Cobb’s  Appointment-Day 
Book  for  Dentists,  and  covers  fully  all  the  bookkeeping  needs  of  the  dentists  in  general  practice.  The  books  may  be  used  separately 
or  together.  See  illustrations  showing  specimen  entries  in  Appointment-Day  Book  and  Ledger,  and  trace  related  entries  of  March  31 

and  April  3. 


PROPERTY  OF 
HIGH  POINT  PUBLIC  LIBRARY 
HIGH  POINT,  NORTH  CAROLINA 


These  three  books  may  be  described  briefly 
as  follows: 

LEDGER — Loose  leaf  sheets  are  used  in  a 
binder  of  the  simplest  and  most  convenient 
form  of  construction.  Each  sheet  has  large, 
clear  cuts  of  the  teeth,  temporary  as  well  as 
permanent,  on  which  intelligent  drawing  may  be 
made  of  fillings.  These  sheets  are  ruled  and 
printed  on  the  front  and  ruled  all  across  the 
back,  giving  about  three  times  as  much  space 
for  records  as  sheets  ruled  and  printed  on  one 
side.  There  are  columns  for  entering  practical¬ 
ly  every  operation  ordinarily  met  with  in  gen¬ 
eral  practice,  simply  by  inserting  the  number 
of  the  tooth  and  column  for  showing  the  time 
used,  besides  the  usual  ledger  columns.  Price 
$10.00. 

APPOINTMENT-DAY  BOOK— This  is  real- 
lv  three  books  in  one — a  record  of  appoint¬ 
ments,  a  book  for  timing  the  operations  and  a 
record  of  daily  operations,  charges  and  cash 
practice.  It  has  cuts  of  the  teeth  and  columns 
for  recording  operations  corresponding  to  those 
in  Ledger,  to  facilitate  posting  The  total  time 
used,  charge  made,  and  cash  practice  for  the 
day  and  for  the  month  may  be  shown,  enabling 
the  dentist  to  realize  what  his  productive  time 

rv»  n  n  o  i  n  rv»  ait  1^  mi  a  a  Cv  /A  fl 


CASH-JOURNAL — This  book  is  a  cash  book,  journal 
and  check  register  combined,  and  was  designed  with  es¬ 
pecial  reference  to  making  Income  Tax  returns.  Its 
proper  use  will  show  exactly  xvhat  practice  is  costing  and 
profit.  All  receipts  and  all  payments,  whether  by  cash 
or  check,  are  shown  here,  and  distribution  is  made  in 
columns  to  show  the  operating  expense  (with  sub-di¬ 
visions),  cost  of  equipment,  amounts  for  personal  use, 
credits  to  patients  or  clients,  deposits  and  checks,  in¬ 
vestments,  donations,  other  income,  etc.  Price  $6.00. 


My  books  ai*e  used  by  such  men  as  Drs.  Robin 
Adair,  Atlanta;  Harry  E.  Kelsey,  Baltimore;  R.  P. 
Taylor,  Jacksonville,  Fla.;  W.  R.  Osmun,  Elizabeth,  N. 
J.;  J.  C.  Watkins,  Winston-Salem,  N.  C. ;  N.  F.  Hirtz, 
Los  Angeles;  B.  F.  Mann,  Auburn,  Maine;  W.  F. 
Lubahn,  Mt.  Clemens,  Mich.;  F.  I).  Burns,  Denver, 
Colo.;  Fred  E.  Hess,  Fairmont,  W.  Va. 


Order  now,  and  if  not  satisfied  that  they  are  Better 
Than  Any  Other  at  Any  Price,  you  may  return  them  in 
good  condition  in  five  days  for  full  credit. 


=lj 


Detach  and  Use  This  Order  Blank 
DR.  WHITFIELD  COBB, 

Winston-Salem,  NT.  C.  Date  192 

Please  send  me  books  I  have  checked: 

Cobb’s  Cash-Journal  (Enlarged)  .$  6.00 

Cobb’s  Appointment-Day  Book  _  5.00 

Cobb’s  Loose  Leaf  Ledger  10.00 

I  am  remitting  full  amount  for  books  I  have  checked. 

Or,  I  herewith  enclose  $1.00  to  apply  on  purchase  price,  send 
books  C.  O.  D.  for  balance.  Will  return  in  good  condition  in  5  days  if 
not  satisfied,  and  payment  will  be  refunded  to  me. 

_ _ _ _  _ _  D.  D.  S. 


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